<div class="chunk-title">Sec. 36-7. - Potential tax ramifications of subdivision development.</div>
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            <p class="p0">
               Those contemplating subdivision developments in the county should be aware that the
               platting and recording of lots in a subdivision may result in increased valuation
               of the lands in question and thus increases in the taxes assessed against such lands.
               Once subdivided, lands must be appraised at their highest and best use potential (residential
               development), even if farming continues. Further, if farming activity ceases, the
               land's present use value eligibility is lost.
               
            </p>
            <p class="historynote0">
               (Ord. No. 85, art. I, Â§ 5, 3-6-2000)
               
            </p></div>